CHARTERED COUNTIES OF MARYLAND 1055

(M) Live Stock.

To regulate the conditions under which dogs, cows, sheep, pigs, cattle
and live stock of any and every kind may be at large, or may pass over the
streets, roads, alleys, lanes, bridges, highways and public places.

(N) Fish and Game.
To pass local fish and game laws.

(O) Fences.

To regulate the making and keeping secure of fences and provide for
the procedure to enforce the rights of the parties, and a lien for repairs
made by an owner not in default.

(P) Assessments, Levy and Collection of Taxes.

To direct the class or sub-class of improvements on land and personal
property which shall be made subject to the county tax levy, and to pro-
vide for the levy thereupon and upon the value of land in accordance with
Article 15 of the Declaration of Rights of the Constitution of Maryland
as amended, of any sum which may be necessary to pay and discharge the
principal and interest of any loan which may heretofore have been ob-
tained, or which may hereafter be obtained by such county, according to
law, and to create a sinking fund to meet the liabilities thus incurred, and
levy upon the property so subject to taxation from time to time such sums
as may be necessary to provide therefor; as well as to collect from such
property so subject to the levy such sums as may be necessary for the sup-
port and maintenance of the county government.

To provide for the prompt collection of all taxes due the county, and
for the sale of real estate, as well as leasehold and personal property, for
the payment of the same.

To rectify errors in the assessment of property; to provide for the reduc-
tion or abatement of assessments improperly made, and for the reimburse-
ment of moneys paid in consequence of such errors.

(Q) Bonds or Evidences of Indebtedness.

To provide for the borrowing, on the faith and credit of the County,
and for the corporate uses of the County, of any sum or sums of money
not exceeding in the aggregate with any outstanding bonds seven per
centum upon the assessable basis of such County, and to issue bonds or
other evidences of indebtedness for the same, in such sums and payable at
such times as may be prescribed; provided that any bond issue or borrow-
ing of money in any one year in excess of one-fourth of one per cent, of the
assessable basis shall be submitted to the voters of the county for approval
under regulations to be prescribed.

(R) County Officers.

To provide for the appointment and removal of all County officers ex-
cept those whose appointment or election is provided for by the Constitu-
tion or Public General Law, and to establish a merit system, if deemed
desirable, in connection with the appointment of all County officials and